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Finance et marchés · 14/03/20031 min de lecture
Guidance Under Section 1502; Suspension of Losses on Certain Stock Dispositions
Traduction automatique locale · Langue originale de la source
Résumé
In the rules and regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations under section 1502 that redetermine the basis of stock of a subsidiary member of a consolidated group immediately prior to certain transfers of such stock. In addition, temporary regulations suspend certain losses recognized on the disposition of such stock. The regulations apply to corporations filing consolidated returns. The text of the temporary regulations serves as the text of these proposed regulations. This document also provides notice of a public hearing on these proposed regulations.
Langue originale de la source: Federal Register — Department of the TreasuryOuvrir le communiqué original →